Division of Revenue Act, 2018 (Act No. 1 of 2018) Chapter 1 : Interpretation and Objects of Act 1. Interpretation

 

 

‘‘accreditation’’

means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities);

 

‘‘allocation’’

means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation;

 

‘‘category A, B or C municipality’’

means a category A, B or C municipality envisaged in section 155(1) of the Constitution;

 

‘‘conditional allocation’’

means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7;

 

‘‘Constitution’’

means the Constitution of the Republic of South Africa, 1996;

 

‘‘corporation for public deposits account’’

means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984);

 

‘‘disaster’’

means a national, provincial or local state of disaster declared in terms of section 27, 41 or 55 of the Disaster Management Act, 2002 (Act No. 57 of 2002);

 

‘‘Education Infrastructure Grant’’

means the Education Infrastructure Grant referred to in Part A of Schedule 4;

 

‘‘financial year’’

means, in relation to—

(a)        a national or provincial department, the year ending 31 March; or

(b)        a municipality, the year ending 30 June;

 

‘‘framework’’

means the conditions and other information in respect of a conditional allocation published in terms of section 16 or 26;

 

‘‘Health Facility Revitalisation Grant’’

means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5;

 

‘‘housing emergency’’

means a housing emergency as defined in paragraphs 2.3.1 (a) and (b) of the Emergency Housing Programme contained in the National Housing Code published in terms of section 4 of the Housing Act, 1997 (Act No. 107 of 1997);

 

‘‘Human Settlements Development Grant’’

means the Human Settlements Development Grant referred to in Part A of Schedule 5;

 

‘‘Integrated City Development Grant’’

means the Integrated City Development Grant referred to in Part B of Schedule 4;

 

‘‘Integrated National Electrification Programme Grant’’

means the Integrated National Electrification Programme Grant referred to in Part B of Schedule 5 or Part B of Schedule 6;

 

‘‘integration zone’’

means the integration zone as defined in the Built Environment Performance Plan Guideline issued by the National Treasury;

 

‘‘legislation’’

means national legislation or provincial legislation as defined in section 239 of the Constitution;

 

‘‘level one accreditation’’

means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes;

 

‘‘level two accreditation’’

means accreditation to render full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation;

 

‘‘Maths, Science and Technology Grant’’

means the Maths, Science and Technology Grant referred to in Part A of Schedule 5;

 

‘‘medium term expenditure framework’’

means a budgeting framework applied by the National Treasury which—

(a)        translates government policies and plans into a multi-year spending plan; and

(b)        promotes transparency, accountability and effective public financial management;

 

‘‘metropolitan municipality’’

means a metropolitan municipality as defined in section 1 of the Municipal Structures Act;

 

‘‘Municipal Finance Management Act’’

means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);

 

‘‘Municipal Structures Act’’

means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998);

 

‘‘Municipal Systems Act’’

means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000);

 

‘‘Neighbourhood Development Partnership Grant’’

means the Neighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule 6;

 

‘‘organ of state’’

means an organ of state as defined in section 239 of the Constitution;

 

‘‘overpayment’’

means the transfer of more than the allocated amount of an allocation or the transfer of an allocation in excess of the applicable amount in a payment schedule;

 

‘‘payment schedule’’

means a schedule which sets out—

 

‘‘prescribe’’

means prescribe by regulation in terms of section 37;

 

‘‘primary bank account’’

in relation to—

 

‘‘Provincial Roads Maintenance Grant’’

means the Provincial Roads Maintenance Grant referred to in Part A of Schedule 4;

 

‘‘Public Finance Management Act’’

means the Public Finance Management Act, 1999 (Act No. 1 of 1999);

 

‘‘Public Transport Network Grant’’

means the Public Transport Network Grant referred to in Part B of Schedule 5;

 

‘‘Public Transport Operations Grant’’

means the Public Transport Operations Grant referred to in Part A of Schedule 4;

 

‘‘quarter’’

means, in relation to—

 

‘‘receiving officer’’

means, in relation to—

 

‘‘receiving provincial department’’

in relation to a Schedule 4, 5 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure through an appropriation from its Provincial Revenue Fund;

 

‘‘School Infrastructure Backlogs Grant’’

means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6;

 

‘‘this Act’’

includes any framework or allocation published, or any regulation made, in terms of this Act;

 

‘‘transferring officer’’

means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality;

 

‘‘Urban Settlements Development Grant’’

means the Urban Settlements Development Grant referred to in Part B of Schedule 4; and

 

‘‘working day’’

means any day except a Saturday, a Sunday or a public holiday as defined in the Public Holidays Act, 1994 (Act No. 36 of 1994).